H.R. 2078 (99th): A bill to amend the Internal Revenue Code of 1954 to provide that the use of certain transferable passes for air transportation service by an individual who is not an employee of any trade or business providing such service shall be treated as use by an employee for purposes of the fringe benefit exclusion.

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Introduced:

Apr 17, 198599th Congress, 1985–1986

Status:

Died in a previous Congress

This bill was introduced on April 17, 1985, in a previous session of Congress, but was not enacted.

About the bill

Summary (CRS)

4/17/1985--Introduced.Amends the Internal Revenue Code to exclude from gross income as an employee fringe benefit any use of a transferable pass for air passenger transportation by a nonemployee receiving such ...

The “H.R.” in “H.R. 2078” means this is a House of Representatives bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.